3017640 - Revenue Recognition Run Realizes Revenue of Contract Item on the Wrong G/L Account

• You execute the revenue recognition run for contract item XYZ-XX and notice that the run transfers the previously realized revenue from G/L account ABC to G/L account DEF (XYZ-XX represents the contract item ID, ABC and DEF represent two G/L accounts of type REVGAN-Revenue or Gains).
• The contract item has been completed (fully invoiced, fully delivered, end date is reached). You do not expect any further postings for this item.
• When checking the account determination settings for Sales Revenue you notice that G/L account DEF is maintained for the account determination group (which is assigned in the customer master data).

SAP Business ByDesign

1. In the Cost and Revenue work center go to the Sales Document Items view.
2. Select Customer Contract items and find item XYZ-XX.
3. Press Reports and select Sales Document - Line Items for Customer Contract Item.
4. In the report you notice that the full net value of the contract item is credited to G/L account ABC in accounting period AAA.YYYY*. 
5. You notice that the run for a more recent or later accounting period  BBB.YYYY**debits G/L account ABC again and credits G/L account DEF. 

*AAA.YYYY represents an accounting period

**BBB.YYYY represents a current/later accounting period

To verify the correct account determination settings

1. access the customer financial master data and take note of the maintained account determination group, ABCD (ABCD represents the account determination group ID). 
2. Access the Charts of Accounts, Financial Reporting Structures, Account Determination fine-tune activity.
3. Go to Account Determination Sales.
4. In the Revenues tab, select Services and find account determination group ABCD. 
5. Verify that G/L account ABC is assigned to this account determination group. 

To verify that the contract item is completed 

1. Go to the Sales Document Items view of the Cost and Revenue work center.
2. Find item XYZ-XX.
3. Go to the Dates tab. 
4. The Final Delivery and Invoice date is set. 
5. In the same tab verify that the end date of the contract item has passed. 

Option 1: A different G/L account has been assigned to account determination group ABCD: 

• The assignment of the Sales Revenue G/L account to the account determination group was changed after the customer invoice for contract item XYZ-XX was posted.
• The G/L account (Origin)* of the Customer Invoice posting is account DEF.
• After the G/L account assignment, change all periodic revenue for the contract item gets posted to the newly assigned account ABC.
• However, during the final accrual posting, after the contract item has been completed, its total net value gets transferred from the new account ABC back to the original account DEF.

Option 2: The account determination setting for the involved service changed. However, it is not possible to identify valuation data changes of services from the frontend. If you need assistance in finding out if there was any change on the account determination group of the involved service, please contact your Product Support team through an incident.

*To verify the G/L account (Origin) of the customer invoice open the invoices Journal Entry. 
Find the Deferred Revenue line item and check the G/L Account (Origin). This will be the account where the revenue is going to be realized with the final accrual posting.

If the revenue must remain on account ABC, then there are two possibilities:

1. Either reverse the customer invoice and re-create it so it gets posted with G/L account (Origin) ABC. Then complete the contract items and execute the revenue recognition run again.
2. Or create a manual journal entry voucher of type 00088 - Manual Entry for Sales Documents with screen variant 633 - Man. Adjusting Entry for Sales Documents for the affected customer contract item(s) where you manually debit G/L account DEF again and credit G/L account ABC.

customer contract item wrong G/L account for sales revenue, G/L account change revenue recognition run , KBA , SRD-FIN-COR , Cost & Revenue , Problem